The Evolving Financial Landscape: A Systematic Literature Review of Remote Work and Home-Office Impact on Corporate Strategy

Ing. Samuel Mihalčín () and Ing. Ema Mikulášová ()
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Ing. Samuel Mihalčín: Bratislava University of Economics and Business
Ing. Ema Mikulášová: Bratislava University of Economics and Business

A chapter in Proceedings of the Kautz Conference on Business and Economics 2025 (KCBE 2025), 2026, pp 77-95 from Springer

Abstract: Abstract In recent years, flexible work models, such as remote work and home office, have become a significant phenomenon, which has been accelerated by the COVID-19 pandemic. This study presents a systematic literature review that comprehensively examines the impact of these models on companies’ changing financial situations and financial strategies. The main objective was to identify and evaluate the key changes in corporate finance resulting from remote work or the home office. To achieve this goal, the SPAR-4-SLR methodology was used, which involved searching the Google Scholar database for scientific articles published from 2010 to May 2025. From the extensive set of results, studies primarily focused on the financial management of companies that offer remote work or home offices to employees were selected for analysis. Works such as dissertations, patents, books, and letters were excluded. The analysis confirms that working from home offers companies significant cost-saving opportunities, especially in areas such as office space rental, energy, and other overhead costs. Simultaneously, new challenges arise, such as increased cyber threat risks, which require reinvesting savings into IT and cybersecurity infrastructure. Furthermore, it was found that a successful transition to a home office requires a rethinking of financial forecasting, budget allocation, and effective cash flow management. Providing financial contributions to employees to set up home offices was identified as an important factor in increasing productivity and loyalty, thereby positively contributing to financial prosperity. In conclusion, this paper provides valuable insights for managers seeking to better understand and more effectively manage financial resources and strategic planning in the dynamic hybrid work environment.

Keywords: Corporate Finance; Cost Savings; Home-office; Organizational Strategy; Remote Work (search for similar items in EconPapers)
Date: 2026
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DOI: 10.2991/978-94-6239-658-6_5

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